Finance (No 2) Bill 2017
On 13 July 2017, the government announced that the ‘Summer’ Finance Bill would not be published until September, however...
Large Corporate
Large Corporate
Financing Growth in Innovative Firms: HMT consultation
The CIOT is intending to respond to the HMT consultation: Financing growth in innovative firms, which is looking at the ...
Non-resident companies subject to income tax and non-resident CGT
The consultation document states that the proposals are largely driven by the aim of achieving consistency of treatment ...
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Non-resident landlord companies to come within corporation tax regime
On 20 March 2017 the government published the anticipated consultation document on proposals t
Draft FB 2017 Cl 21: Corporate interest restriction
Revised draft legislation for implementing the proposed new rules on corporate interest restriction, which are intended ...
Draft FB 2017 Cl 20: Carried-forward losses
Draft Finance Bill 2017 provisions were published on 5 December 2016 and 26 January 2017 which will implement the propos...
Scotland update – call for evidence on Scotland’s relationship with the EU
The European and External Relations Committee of the Scottish Parliament issued a call for written evidence (tinyurl.com...
Secondary adjustments to transfer pricing legislation
In our response to the consultation document published in May (Introduction of Secondary Adjustments into the UK’s Domes...
Reform of the substantial shareholdings exemption
Widening the scope of the SSE – ideally to a comprehensive exemption – would increase the UK’s competiveness and could a...
Reforms to corporation tax loss relief
The CIOT responded to the consultation document, Reforms to Corporation Tax Loss Relief.